Making a payment for Stamp Duty
You can pay Stamp Duty through Revenue Online Service (ROS). You must register to use ROS and have a ROS Digital Certificate in order to make the return. You must have a business tax registration to register for ROS. The business taxes are:
- Income Tax (but not PAYE)
- Corporation Tax
- Capital Gains Tax
- Value-Added Tax
- PREM (Employers' Tax Registration)
Filing your own Stamp Duty return online
If you are filing your own Stamp Duty return online through ROS, you can set up a ROS Debit Instruction (RDI) to pay the duty.
You should nominate your own bank account when setting up the RDI for the one-off payment. If you subsequently make a valid claim for a refund of Stamp Duty, Revenue will make the refund to that account.
Agent filing a Stamp Duty return online
If you are an agent (for example, a solicitor) paying Stamp Duty online on behalf of a client, you must set up a stand-alone RDI for Stamp Duty.
When setting up the stand-alone RDI, you must nominate your Firm’s Client Account. Revenue will debit payments of Stamp Duty for all returns filed by you from this account.
If you subsequently make a valid claim for a refund of Stamp Duty, Revenue will make the refund to that account.
It is important that you do not nominate the bank account of one of your clients when setting up the RDI.
Changing bank details
Once you have set up the RDI, you may need to change your nominated bank account. Manage your bank accounts explains how to do this.
Unable to pay online
If you are unable to pay online through ROS, you can pay Stamp Duty: